IRS allows e-fax relief requests for late international docs


The IRS announced (IR2023-146) on Aug. 11 that it was opening a new electronic option for submitting certain requests for relief for late-filed international documents for taxpayers not under examination.


The availability of this new electronic submission option is part of a broader IRS paperless processing initiative to reduce processing times. Instructions for impacted documents that are being late filed have been added to the IRS website. These instructions provide that eligible taxpayers should fax a copy of the amended return to the Director of Field Operations, Large Business & International. Requests can now be submitted via fax to (855) 582-4842 for the following filings:

  1. Relief for Gain Recognition Agreements
  2. Late Filing Relief for Dual Consolidated Losses
  3. Relief for Partnership Gain Deferral Contributions




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